A small proportion of cases will be selected for a full random
enquiry on an entirely random basis. Cases are selected centrally
from across the entire tax credits population. All randomly
selected cases must be worked as full enquiries. These are called
Error and Fraud Analysis Programme (EFAP) enquiries.
If a discrepancy case that you are working gets centrally
selected for an EFAP enquiry, follow the guidance at CCOM51450.
If a case is selected for an EFAP enquiry when an enquiry
has been opened and closed the case will have to be returned, you
should follow the link at CCOM51510.
